CLA-2-48:OT:RR:NC:2:234
Ms. Ellen Kim
FNS Customs Brokers, Inc.
18301 Broadwick Street
Rancho Dominguez, CA 90220
RE: The tariff classification of wallcoverings from Korea
Dear Ms. Kim:
In your letter dated November 8, 2010 you requested a tariff classification ruling. On November 22, 2010 the ruling was returned to you with a request for a sample, lab analysis, and a breakdown of the component materials by weight and cost value. This information was received by this office on December 14, 2010. The samples were sent to the Customs Laboratory for laboratory analysis and will not be returned to you as requested since they were destroyed in testing.
The ruling was requested on PVC laminated and decorated wallcoverings. Two samples were submitted to this office for our examination. The samples are from the L. Greco, LG Wall Covering Anya Larkin Collection. The samples were marked item 2011-00075A and item 2011-00075B. Based on the Customs Laboratory analysis item 2011-00075A consists of a white backing layer, coated on the face side with a gold colored layer of plastic. Item 2011-0075B consists of a white backing layer coated on the face side with a leopard pattern on a layer of plastic. Based on your laboratory analysis and information submitted to this office, both samples are a wall covering consisting of paper coated on the face side with a decorated layer of polyvinylchloride type plastic. The wallcovering is designed for use in commercial and residential buildings.
The applicable subheading for the wallcovering will be 4814.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact the National Import Specialist at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division